raktik Pengungkapan Modal Intelektual pada Perusahaan Publik di BEJ BAMBANG PURNOMOSIDHI Audit Committee, control of Majority Shareholder and Their Impact on Audit Committee Effectiveness: Indonesia Evidence Sidharta Utama, F. Leonardo Z F. Leonardo Z The Impact of The Participation and The Satisfaction of Users in The Development of The Information System with The Complexity of System …
PENGARUH LOCUS OF CONTROL, FINANCIAL KNOWLEDGE, INCOME TERHADAP FINANCIAL MANAGEMENT BEHAVIOR IDA IDA, CINTHIA YOHANA DWINTA 131 - 144 USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEMS INFORMATION AND MARKET COMPETITION ON STRATEGIC BUSINESS UNIT OUTPUT YULIUS KURNIA SUSANTO 145 - 160 PEMECAHAN SAHAM TERHADAP LIKUIDITAS DAN RETURN SAHAM ELLEN RUSLIATI, ESTI NUR FARIDA 161 - 174 FAKT…
Buku Materi Pokok (BMP) Audit SDM membahas secara komprehensif mengenai sistem dan proses audit manajemen sumberdaya manusia. BMP Audit SDM juga memberikan pemahaman tentang audit kompatibilitas; audit fungsi perencanaan dan pengadaan sumberdaya manusia berbasis kompetensi; audit fungsi pengembangan dan pemeliharaan sumberdaya manusia berbasis kompetensi; audit aspek sumberdaya manusia; audit a…
Bank syariah dikembangkan sebagai lembaga binis keuangan yang melaksanakan kegiatan usahanya sejalan dengan prinsip-prinsip dasar dalam ekonomi islam. Tujuan ekonomi islam bagi bank syariah tidak hanya terfokus pada tujuan komersial yang tergambar pada pencapaian keuntungan maksimal, tetapi juga perannya dalam memberikan kesejahteraan secara luas bagi masyarakat. Kontribusi untuk turut sert…
Buku Memahami Supervisi Audit Intern Bank memberikan acuan minimal yang harus dimiliki oleh calon supervisor audit intern bank. Dengan menguasai buku ini, calon peserta akan mempunyai kemampuan dalam batas minimal untuk menjadi calon supervisor audit intern bank. Buku ini terbagi menjadi lima bagian, yaitu Advance Banking Product, Penerapan Manajemen Risiko Perbankan dan Regulasi Internasional…
This Guide was commissioned by the IFAC Small and Medium Practices (SMP) Committee to assist practitioners on the audit of small- and medium-sized entities (SMEs) and to promote consistent application of the International Standards on Auditing (ISAs). The Guide, while developed by the Canadian Institute of Chartered Accountants (the CICA), is the full responsibility of the IFAC SMP Committe…
This handbook contains references to International Accounting Standards (IASs) and International Financial Reporting Standards (IFRSs). Unless otherwise indicated, references to IASs and IFRSs are to the IASs and IFRSs in effect at the date of preparing a pronouncement. Accordingly, readers are cautioned that, where a revised IAS or IFRS has been issued subsequently, reference should be mad…
This book covers the standards set by the IAASB: International Standards on Auditing (ISAs), International Standards on Assurance Engagements (ISAEs), International Standards on Quality Control (ISQCs), and International Standards on Related Services (ISRSs), together with International Auditing Practice Statements (IAPSs). Also discussed are the Sarbanes-Oxley Act, the Public Company Accou…
The theory addresses the perpetrator ’ s role in committing the fraudu- lent act. The auditor is not required to think like a perpetrator of fraud, a useless act, but to be as creative and intuitive in their response to fraud, as the perpetrator is in their pursuit of carrying out a fraudulent act. The dif- ference between right and wrong is simple; however, people complicate the differe…